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Application of computer assisted audit techniques using microcomputers.

Author: Canadian Institute of Chartered Accountants.
Publisher: [Toronto] : Canadian Institute of Chartered Accountants, ©1994.
Series: Audit technique study.
Edition/Format:   Print book : EnglishView all editions and formats
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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Canadian Institute of Chartered Accountants.
ISBN: 0888993862 9780888993861 0888003862 9780888003867
OCLC Number: 30071067
Description: 135 pages : illustrations ; 23 cm.
Contents: Machine derived contents note: Chapter Page --
Section 1 Introduction, Implementation And --
Management Issues --
1 Why This Study? 3 --
Introduction 3 --
Embracing new technology in Canada 3 --
Possible evolution of auditing in an information technology --
environment 5 --
Auditor Reluctance 6 --
Vision of the Study Group 8 --
"Auditing" For The Purposes of This Study 8 --
"Audit Software' Applications For The Purposes of This Study 8 --
History of Use of Audit Software 8 --
Audience 9 --
Outline of Study 9 --
Not Addressed in this Study 10 --
2 The Benefits Of Using Audit Software 11 --
What are the Books of a Computerized Client? 11 --
Benefits from the Use of Audit Software 12 --
Audit economy and efficiency 12 --
Audit effectiveness 13 --
Enhanced image for auditing 14 --
Opportunities for Using Audit Software 15 --
In a risk-based audit approach 15 --
Audit planning 16 --
Examples of possible applications for audit software 16 --
Types of testing that can be done by audit software 17 --
3 Barriers To The Use Of Audit Software 15 --
Why Do Auditors Not Use Audit Software 15 --
General 1E --
Cost-effectiveness of hardware and software 2C --
Technical complexity 2C --
Cost of training 21 --
Data security and computer viruses 21 --
Recent Developments 23 --
General 23 --
Cost-eff effectiveness of hardware and software 23 --
Technical complexity 23 --
Cost of training 24 --
Data security and computer viruses 24 --
Getting Started 26 --
4 Getting Started: Senior Management --
Commitment And Implementation Policies 27 --
Towards a Successful Introduction of Audit Software 27 --
Demonstration of Senior Management Commitment 27 --
Formal commitment statement 28 --
Implementation Plan 29 --
Audit software 29 --
Target usage and time frame 29 --
Hardware 30 --
Training 32 --
Use of technical specialist 33 --
Emphasis on audit planning 33 --
Section Ii Ongoing Issues --
5 Ongoing Issues: Audit Planning And Use Of --
Support Specialists 37 --
Introduction 37 --
Proper Audit Planning 37 --
Specific planning items 38 --
Evolution in the Role of Technical Specialist 39 --
Other Planning Issues 41 --
Coordinating work between external and internal auditors 41 --
Auditor involvement in new systems development 41 --
6 Ongoing Issues: Access To Client Data 43 --
Introduction 43 --
Identifying and Extracting Data Files of Audit Significance 43 --
Aftematives for Data Access 45 --
Using the clients computer(s) and query facility 45 --
Transferring data to auditor's computer 46 --
Record Layouts.: 49 --
Other Considerations 50 --
Section Iii The Future? --
7 Views On Evolution Of Information Technology, --
AUDIT SOFTWARE AND AUDITING IN THE 1990s 55 --
Impact of Technology on Businesses 55 --
Enabling Hypothesis 57 --
The hypothesis and the profession 57 --
Has the auditor's role changed? 58 --
Future Developments? 59 --
Section Iv Appendices --
A Examples Of Audit Procedures That Can --
Be Performed Using Audit Software 63 --
B Operations Performed By Audit Software 71 --
C Selecting Audit Software 79 --
D Downloading Data 91 --
E Controlling The Use Of Audit Software 95 --
F Understanding Data 99.
Series Title: Audit technique study.
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